How dividend tax works in Argentina
Argentine companies generally withhold 7% from dividend distributions and branch profit remittances for profits generated in fiscal years beginning on or after 1 January 2018. That is the standard Argentina dividend tax headline for local companies.
Dividends from foreign companies are different. For resident individuals, they are foreign-source income and taxed at ordinary personal income tax rates, while non-residents are generally not taxed in Argentina on them. Legacy distributions from earnings accumulated before 1 January 2018 can still fall under the old 35% equalisation tax rules.
Tax rates at a glance
- Domestic dividend withholding tax
- 7%Standard
- Dividend tax on foreign companies
- General PIT rates
- Legacy equalisation tax
- 35%
- Branch profit remittance tax
- 7%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsHolding companiesFoundersExpatsFamily offices
Watch out for
- The 7% rule is for profits from 2018 onward. Old retained earnings can still trigger the legacy equalisation tax if they were accumulated before that date.
- Foreign dividend withholding may happen before the cash ever reaches Argentina, so source-country treaty paperwork still matters.
- Residents outside Argentina may owe tax in their home country even when Argentina does not impose a separate withholding tax on the foreign dividend.
Frequently asked questions
Does Argentina tax dividends?
Yes. Domestic dividends are generally subject to a 7% withholding tax, and foreign dividends can be taxed as ordinary income for Argentine residents.
Does Argentina have dividend withholding tax?
Yes. The standard withholding tax on Argentine dividend distributions is 7% for qualifying profits from 2018 onward.
Are foreign dividends taxed in Argentina?
For Argentine residents, yes, they can be taxed at ordinary personal income tax rates as foreign-source income. Non-residents are generally not taxed in Argentina on foreign dividends.